federal_register: 2022-27055
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022-27055 | Single-Entity Treatment of Consolidated Groups for Specific Purposes | Proposed Rule | This document contains proposed regulations that treat members of a consolidated group as a single United States shareholder in certain cases for purposes of section 951(a)(2)(B) of the Internal Revenue Code (the "Code"). The proposed regulations affect consolidated groups that own stock of foreign corporations. | 2022-12-14 | 2022 | 12 | https://www.federalregister.gov/documents/2022/12/14/2022-27055/single-entity-treatment-of-consolidated-groups-for-specific-purposes | https://www.govinfo.gov/content/pkg/FR-2022-12-14/pdf/2022-27055.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that treat members of a consolidated group as a single United States shareholder in certain cases for purposes of section 951(a)(2)(B) of the Internal Revenue Code (the "Code"). The proposed regulations... |